HomeMy WebLinkAboutOrd-2021-017BEFORE THE BOARD OF KITTITAS COUNTY COMMISSIONERS
Ordinance No.
2021_ o I ?
An Ordinance Related to Imposition of a Mental Heatth Tax Pursuant to RCW 82.14.460
WHEREAS, RCW 82.14.460 provides for a sales and use tax whose proceeds are to be used for chemical
dependency, mental health treatment, or therapeutic courts; and
WHEREAS, after due notice, the Kittitas County Board of County Commissioners met at 6:00 p.m. on
December 7,2021 and held a public hearing to consider the matter; and
WHEREAS, after public testimony and due deliberation, the Kittitas County Board of Commissioners finds
that such a tax is in the county's best interest.
NOW' THEREFORE' BE IT ORDAINED that the Board of County Commissioners hereby, pursuant to the
provisions of RCW 82.14.460, imposes the tax authorized by said RCW section to be effective April 7,2022
and ending on March 31, 2028 unless reauthorized by the Board of County Commissioners.
BE IT FURTHER ORDAINED that the County IT department is directed to amend Kittitas County code on
the website providing for a new section KCC 3.04.090 which shall read as follows:
3.04.090 Mental Health sales/use tax.
1. There is hereby imposed a sales and use tax, as authorized by RCW 82.14.460, upon every taxable
event, as defined therein, occurring within the county. The tax collected shall be imposed upon and
collected from those persons and events provided for pursuant to Chapters 82.08 and 82.12 RCW. Such
sales or use tax shall be in addition to any other taxes authorized by law.2. The rate of the tax imposed herein shall be one tenth of one percent of the sale or rental price, as the case
may be unless offset by a city's imposition of the same tax.
3. The administration and collection of the tax imposed by this chapter shall be in accordance with the
provisions of Chapter 82.14 RCW.
4. The tax collected pursuant to this section shall be used only for such purposes as are authorized by RCW
82.14.460.
5. The county hereby consents to the inspection of such records as are necessary to quali$, the county for
inspection of records of Department of Revenue, pursuant to RCW 82.32.3306. The tax shall commence to be imposed January 1,2022 and cease on December 31,2027 unless
reauthorized by the Board of County Commissioners.
BE IT FURTHER ORDAINED that the Prosecutor's Office is authorized to correct anything it deems a
scrivener's effor on the website without need to bring the matter back to the Board of County Commissioners.
BE IT FURTHER ORDAINED that the Auditor's Office shall place the funds collected pursuant to this tax
into fund 105 Community Services and that the Auditor's Office may charge its administrative costs related to
these funds against monies held in fund 105 Community Services.
BE IT FURTHER ORDAINED that the Behavioral Health and Recovery Advisory Board shall, during the
first year of tax imposition while the funds are merely accruing, develop goals, objectives, and metrics ftr the
use ofthese funds; solicit and collect proposals forthe use ofsaid funds; and nearthe end ofthe first year of
tax imposition, make recommendations to the Board of County Commissioners as to what proposals should be
funded and in what amounts. The Board of County Commissioners shall make funding decisions after
considering the recommendations of the Behavioral Health and Recovery Advisory Board.
Passed by the
the Al{day
Board of County Commissioners meeting in regular session at Ellensburg, Washington
of 2021
BOARD OF COLINTY COMMISSIONERS
OF KITTITAS COUNTY, WASHINGTON
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